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NY C89674


July 14, 1998

CLA-2-33::RR:NC:2:240 C89674

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.1000; 3307.30.5000; 3307.49.0000; 3307.49.0000; 3401.11.5000; 3406.00.0000; 3924.90.5500; 4602.10.2000; 6914.90.8000; 8306.29.0000; 9019.10.2050

Ms. Helen Newell

Polardreams International Ltd.

602 W. Burlington

Fairfield, IA 52556

RE: The tariff classification of a Bath & Body Care Mountain Retreat Home Environment Collection Wicker Gift Basket GB68/SAM's Item Number 348153 from China and New Zealand

Dear Ms. Newell:.

In your letter dated June 29, 1998 you requested a tariff classification ruling.

A sample of a Bath & Body Care Mountain Retreat Home Environment Collection Wicker Gift Basket GB68/SAM's Item Number 348153 was submitted with your inquiry. The Willow Wicker Basket is filled with a bottle of Bath & Shower Gel, a bottle of Bath Crystals, three bars of Hand & Body Soap, an Aroma Diffuser with a bottle of Diffuser Room Fragrance Oil, a Scented Sachet, a Foot Massage Tool, two Scented Votive Candles in a Wire Cord Holder, a Round Soap in a Wire Heart Shaped Holder, and a Body Sponge. The Soap is manufactured in New Zealand. The remaining articles are manufactured in China. The articles are packaged in China. The Wicker Gift Basket Set is not considered a set for Customs purposes. Each item will be classified separately.

The applicable subheading for the Bath Crystals will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Bath & Shower Gel, will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts, and other bath preparations. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Diffuser Room Fragrance Oil will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the Scented Sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other perfumery, cosmetic and toiletry preparations, not elsewhere specified. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the Hand & Bath Soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem..

The applicable subheading for the Scented Votive Candles in a Wire Cord Holder will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2% ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the sample candles are within the scope of the antidumping duty order.

The applicable subheading for the Body Sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem

The applicable subheading for the Willow Wicker Basket will be 4602.10.12000, Harmonized Tariff Schedule of the United States (HTS), which provides for Baskets of willow. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the ceramic Aroma Diffuser will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Ceramic articles. The rate of duty will be 6.1 percent ad valorem.

The applicable subheading for the Heart Shaped Wire Holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornaments of base metal. The rate of duty will be 1 percent ad valorem.

The applicable subheading for the Wooden Foot Massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other: Other. The rate of duty will be 0.8 percent ad valorem.

Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 212-466-5768.

Sincerely,


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